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1996 (11) TMI 433 - KERALA HIGH COURTExtract: .......ll the above reasons, we hold that the standing rubber trees sold in pursuance of the agreements would not be timber exigible to tax and consequently would be agricultural produce coming within the meaning of explanation I(ii) to section 2(xxvii) of the Kerala General Sales Tax Act. All the tax revision cases, therefore, succeed. Petitions allowed.
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